Search: reassessment u/s 147

3 results for “reassessment u/s 147”+ Section 15Aclear

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Section 4012 Section 143(3)9 Section 1483 Section 1473 Deduction3 Reassessment3 Reopening of Assessment3 Double Taxation/DTAA3 TDS3 Disallowance3 Addition to Income3 Limitation/Time-bar3

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

reassessment proceeding u/s. 147 was initiated by the Ld.AO and consequently by and under the order passed under section 143(3) r.w.s. 147 of the Act, disallowance of sales commission paid to MSI was made under section 40(a)(ia) of the Act which was challenged by the assessee before the First Appellate Authority. However, the order was made reversed